我国高校财务管理若干问题实证研究

An Empirical Study on the Several Issues of Chinese Colleges' Financial Management

改革高校财务管理体制，提高资金使用效率，一直是高校日常管理工作最重要的目标之一。随着我国高等教育生存环境的巨大变化，高校财务管理工作日益复杂，现行的财务管理体制已很难满足实际需要，出现了许多现实问题。本文从实证角度，着重探讨高校财务管理制度和预算管理体制中存在的问题，并且提出解决这些问题的若干建议。

To reform a university's financial management system so as to improve its efficient use of funds, is always one of the most important goals of unviersity administration. With the vast changes of survival environment in China's higher education, the financial management affairs of universities have increasingly become complicated, and the management systems are having more difficulties in meeting the universities' management needs. Therefore, this paper probes into some of the problems occurring in the financial and budget management systems, and put forward some suggestions to solve these problems.